P. H. & F. M. ROOTS CO. v. UNITED STATES

No. 3796.

17 F.2d 337 (1927)

P. H. & F. M. ROOTS CO. v. UNITED STATES.

Circuit Court of Appeals, Seventh Circuit.

February 23, 1927.


Attorney(s) appearing for the Case

W. W. Hammond, of Indianapolis, Ind., and Jas. Walton, of Pittsburgh, Pa., for plaintiff in error.

Albert Ward, of Philadelphia, Pa., for the United States.

Before ALSCHULER, EVANS, and ANDERSON, Circuit Judges.


EVAN A. EVANS, Circuit Judge.

Plaintiff brought this action to recover sums alleged to have been erroneously collected by the United States as a part of plaintiff's income tax for the years 1917 and 1918. In 1917, plaintiff paid $6,618.90 as its 1917 income tax. It paid $41,468.23 as its 1918 income tax. The Commissioner of Internal Revenue caused an audit to be made of the returns upon which these taxes were based, and levied further taxes, which were paid under...

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